RSA Corporation had the following items in inventory as at December 31, 2023 Unit Item No. Quantity Cost NRV 2 03 2108 A1 100 $3.00 $3.30 84 120 2.00 1.90 140 8.00 9.00 160 7.00 6.80 Assume that RSA uses a perpetual inventory systems, and that none of the inventory items can be grouped together for accounting